暨南大学（Jinan University）.docVIP

暨南大学（Jinan University） 1998 accounting questions I. noun comparison (12 points) 1. single and double vouchers vouchers 2. direct and indirect expenses 3. accounting confirmation and accounting measurement 4. cost and cost Two. Choose (one or more answers, 1 points per subject, 20 points) 1. the following economic transactions arising from the increase in current revenue are () A. a B. a sum of accounts receivable in advance sale proceeds C. reimbursement of business trips, reimbursement, travel expenses, D. transfers, net proceeds from fixed assets 2. the following costs arising from the following economic transactions are () A. pays the next years press fee and B. pays for the benefits this month C. pays the retirees wages in cash and D. puts the cost of the finished product in storage this month 3., a company purchased equipment needs to be installed, the price of 20000 yuan, value-added tax 3400 yuan, transportation fees 500 yuan, the correct accounting Entries should be () A.: fixed assets: 20500 B. borrow: under construction: 20500 Taxes payable - VAT payable, 3400 tax payable - VAT 3400 Bank deposit 23900 Loans: bank deposits 23900 C. borrow: in construction 23900 D. borrow: fixed assets 23900 Bank deposit 23900 Loans: bank deposits 23900 4. the following is true The A. general journal records all economic transactions, and the two ledger records the business of the account concerned B. in an accounting period, every journal in an ordinary journal must appear in the ledger, but the ledger is subject to a different account It appears in the ordinary Journal C. if all entries are posted, the total amount of the borrower in the ordinary journal must equal the total amount of the debit party on the ledger The D. ledger brings together the amount of all the subjects in the general journal 5. in the accrual basis, the following is related to the cost and benefit distribution A. amortization of intangible assets B. plant depreciation C. accrued interest income D. (wi